{"data":{"id":"us-in/ic-6-3.6-7-18","jurisdiction":"us-in","citation":"IC 6-3.6-7-18","heading":"Pulaski County; additional rate for jail, courthouse, and justice center","body":"Sec. 18. (a) This section applies only to Pulaski County.\n(b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2020.\n(c) For calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2035.\n(d) This subsection applies in the 2020 calendar year. Revenue from a tax imposed under this section may be used only for the purposes of paying the costs of operating and maintaining a jail and justice center.\n(e) For calendar years beginning after December 31, 2020, revenue from a calendar year under this section may be used only for the purposes of paying costs of renovating a courthouse or a justice center.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 7. Special Purpose Rates"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-7-18","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"54615f9a76dc8e551180cd9a3e854e4400d7728f3136f5fca1541a73799699fd","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-7-17","next":"us-in/ic-6-3.6-7-19"},"notice":"GroundRules: Original legal text. Not legal advice."}